Audit atas proses akuisisi PT ABC = Audit of acquisition process of PT ABC / Lovina Claudia Iristianty
Lovina Claudia Iristianty;
Rafika Yuniasih, supervisor; Edward Tanujaya, examiner; Christine, examiner
([Publisher not identified]
, 2015)
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[ABSTRAK Laporan magang ini membahas mengenai prosedur audit yang dilakukan oleh KAP BEL terhadap proses akuisisi yang dilakukan oleh PT XYZ terhadapPT ABC pada tahun 2014, yang terdiri dari yang terdiri dari: (i) mengevaluasipemenuhan kriteria kombinasi bisnis pada akuisisi PT ABC; (ii) menentukanpihak pembeli (acquirer) dan tanggal akuisisi (acquisition date);(iii) mengevaluasi alokasi harga pembelian akuisisi (purchase price allocation);dan (iv) menilai dan memverifikasi akurasi (accuracy) dan kelayakan(appropriateness) jurnal akuisisi dan pengungkapan informasi atas transaksiakuisisi oleh manajemen. Berdasarkan hasil prosedur audit yang dilakukanKAP BEL, diketahui bahwa tidak mendapatkan adanya perbedaan yang materialantara perhitungan klien dengan rekalkulasi KAP BEL. Oleh karena itu, secarakeseluruhan, perlakuan akuntansi oleh klien atas transaksi akuisisi ini dinilai sudah tepat (appropriate) dan akurat (accurate) sesuai dengan Pernyataan Standar Akuntansi Keuangan (PSAK) yang berlaku. ABSTRACT This report discusses the KAP BEL?s audit procedures on the acquisition of PT ABC in 2014, which includes: (i) evaluates whether the acquisition ofPT ABC meet the criteria of business combination; (ii) identifies the acquirer andthe acquisition date; (iii) evaluates the purchase price allocation; and (iv) verifiesaccuracy and appropriateness of accounting records and disclosed informationsrelated to the acquisition. Based on the result of the audit procedures, there is nomaterial difference between the calculation of the client and KAP BELrecalculations. Thus, the overall accounting treatments used by client are accurate and appropriate and have complied with the Indonesian Financial Accounting Standards (PSAK). , This report discusses the KAP BEL’s audit procedures on the acquisition of PT ABC in 2014, which includes: (i) evaluates whether the acquisition ofPT ABC meet the criteria of business combination; (ii) identifies the acquirer andthe acquisition date; (iii) evaluates the purchase price allocation; and (iv) verifiesaccuracy and appropriateness of accounting records and disclosed informationsrelated to the acquisition. Based on the result of the audit procedures, there is nomaterial difference between the calculation of the client and KAP BELrecalculations. Thus, the overall accounting treatments used by client are accurate and appropriate and have complied with the Indonesian Financial Accounting Standards (PSAK). ] |
TA-Lovina Claudia Iristianty.pdf :: Unduh
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No. Panggil : | TA-Pdf |
Entri utama-Nama orang : | |
Entri tambahan-Nama orang : | |
Entri tambahan-Nama badan : | |
Subjek : | |
Penerbitan : | [Place of publication not identified]: [Publisher not identified], 2015 |
Program Studi : |
Bahasa : | ind |
Sumber Pengatalogan : | LibUI ind rda |
Tipe Konten : | text |
Tipe Media : | unmediated ; computer |
Tipe Carrier : | volume ; online resource |
Deskripsi Fisik : | xvi, 81 pages : illustration ; 28 cm |
Naskah Ringkas : | |
Lembaga Pemilik : | Universitas Indonesia |
Lokasi : | Perpustakaan UI, Lantai 3 |
No. Panggil | No. Barkod | Ketersediaan |
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TA-Pdf | 16-17-001724811 | TERSEDIA |
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Tidak ada ulasan pada koleksi ini: 20416220 |